ROLE OF INTERNAL AUDITORS AND SUSTAINABILITY REPORTING: MEDIATING EFFECTS OF AUDIT COMMITTEE PERFORMANCE
Keywords:
Role of Internal Auditors, Audit Committee, Sustainability Reporting.
Abstract
This study examines the relationship between the role of internal auditors and practices of sustainability reporting in the organization. Moreover, this study also examined the mediating relationship between the audit committee’s performance in relation to the role of internal auditors and practices of sustainability reporting. To fulfill this objective, data collection (325 responses) has been done from financial institutions of Bangladesh, which covers 85% of the total population. Standards of International Professional Practice Framework suggest two important roles of internal auditors, assurance and consulting, which are considered exogenous constructs in this study. The direct and indirect effects of exogenous and endogenous constructs are determined by using SmartPLS-4. The Results revealed that internal auditors' assurance and consulting roles have a positive and statistically significant relationship with the practice of sustainability reporting. Moreover, the results also reported that audit committee performance has also mediating relationship in both two roles of internal auditors and sustainability reporting. The result of this study support to influence the understanding level of policy maker, regulators, and different stakeholders about the role of internal auditors and audit committee in relation to the practice of sustainability reporting of a financial institution in the perspective of developing countries.
JEL Classification Codes: M40, M41, M42, H83, F65.
References
Ahmed Haji, A., & Anifowose, M. (2016). Audit committee and integrated reporting practice: does internal assurance matter? Managerial Auditing Journal, 31(8/9), 915-948. https://doi.org/10.1108/MAJ-12-2015-1293
Ahmed, T., Alam, S., & Hasan, M. (2018). Sustainability Reporting Practices by Non-Bank Financial Institutions of Bangladesh. The Cost and Management, 46(02), 31–36.
Alazzabi, W. Y. E., Mustafa, H., & Karage, A. I. (2023). Risk management, top management support, internal audit activities and fraud mitigation. Journal of Financial Crime, 30(2), 569-582. https://doi.org/10.1108/JFC-11-2019-0147
Amidjaya, P. G., & Widagdo, A. K. (2020). Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter? Journal of Applied Accounting Research, 21(2), 231-247. https://doi.org/10.1108/JAAR-09-2018-0149
Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward Sustainability reporting quality. Business Strategy and the Environment, 23(4), 217-235. https://doi.org/10.1002/bse.1767
Akhter, S., & Dey, P. K. (2017). Sustainability Reporting Practices: Evidence from Bangladesh. International Journal of Accounting and Financial Reporting, 7(2), 61-78. https://doi.org/10.5296/ijafr.v7i2.11659
Arvidsson, S. (2019). An exposé of the challenging practice development of Sustainability reporting: From the first wave to the EU Directive (2014/95/EU). Challenges in managing sustainable business: Reporting, taxation, ethics and governance, 3-24. https://doi.org/10.1007/978-3-319-93266-8_1
Bananuka, J. (2018). Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations. Journal of Financial Reporting and Accounting, 16(1), 138-157. https://doi.org/10.1108/JFRA-07-2016-0062
Bae, S. M., Masud, M. A. K., & Kim, J. D. (2018). Across-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability, 10(8), 1–16. https://doi.org/10.3390/su10082611
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee Oversight Process. Contemporary Accounting Research, 26(1), 65-122. https://doi.org/10.1506/car.26.1.3
Bryman, A. (2017). Quantitative and qualitative research: further reflections on their integration. In Mixing methods: Qualitative and quantitative research (pp. 57-78). Routledge.
Buallay, A. (2020). Sustainability reporting and firm’s performance: Comparative study between manufacturing and banking sectors. International Journal of Productivity and Performance Management, 69(3), 431-445. https://doi.org/10.1108/IJPPM-10-2018-0371
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and Sustainability reporting. Accounting, Organizations and Society, 40, 78-94. https://doi.org/10.1016/j.aos.2014.12.003
Coetzee, P. (2016). Contribution of internal auditing to risk management: Perceptions of public sector senior management. International Journal of Public Sector Management, 29(4), 348-364. https://doi.org/10.1108/IJPSM-12-2015-0215
Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115-125. https://doi.org/10.1111/ijau.12016
Correa-Garcia, J. A., Garcia-Benau, M. A., & Garcia-Meca, E. (2020). Corporate governance and its implications for Sustainability reporting quality in Latin American business groups. Journal of cleaner production, 260, 121142. https://doi.org/10.1016/j.jclepro.2020.121142
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of Sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154-189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Engelbrecht, L., Yasseen, Y., & Omarjee, I. (2018). The role of the internal audit function in integrated reporting: a developing economy perspective. Meditari Accountancy Research, 26(4), 657-674. https://doi.org/10.1108/MEDAR-10-2017-0226
Erkens, M., Paugam, L., & Stolowy, H. (2015). Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité Contrôle Audit, 21(3), 15-92. https://doi.org/10.3917/cca.213.0015
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50. https://doi.org/10.2307/3151312
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152. https://doi.org/10.2753/MTP1069-6679190202
Hair Jr, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109, 101110. https://doi.org/10.1016/j.jbusres.2019.11.069
Hassan, A., Elamer, A. A., Fletcher, M., & Sobhan, N. (2020). Voluntary assurance of sustainability reporting: evidence from an emerging economy. Accounting Research Journal, 33(2), 391–410. https://doi.org/10.1108/ARJ-10-2018-0169
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135. https://doi.org/10.1007/s11747-014-0403-8
Haque, T., & Khanam, S. (2022), Sustainability Reporting Practices: Evidence from Listed Non-financial Companies in Bangladesh. ICAB Journal. Retrieved from https://www.icab.org.bd/publication/news/5/497/Sustainability-Reporting-Practices:-Evidence-from-Listed-Non-financial-Companies-in-Bangladesh
Islam, M. N., & Chowdhury, M. A. F. (2016). Corporate SR in the banking sector of Bangladesh: an appraisal of the G4 of the Global Reporting Initiative. International Journal of Green Economics, 10(3-4), 252-278. https://doi.org/10.1504/IJGE.2016.081903
Jørgensen, S., Pedersen, L. J. T., Jørgensen, S., & Pedersen, L. J. T. (2018). Why Sustainable Business Model Innovation? RESTART Sustainable Business Model Innovation, 3-11. https://doi.org/10.1007/978-3-319-91971-3_1
Karaman, A. S., Kilic, M., & Uyar, A. (2020). Green logistics performance and Sustainability reporting practices of the logistics sector: The moderating effect of corporate governance. Journal of cleaner production, 258, 120718. https://doi.org/10.1016/j.jclepro.2020.120718
Khan, G. F., Sarstedt, M., Shiau, W. L., Hair, J. F., Ringle, C. M., & Fritze, M. P. (2019). Methodological research on partial least squares structural equation modeling (PLS-SEM). Internet Research, 29(3), 407-429. https://doi.org/10.1108/IntR-12-2017-0509
Khoiriyah, M., Zarefar, A., Afifah, U., & Oktari, V. (2022). THE ROLE OF ACIN CORPORATE SUSTAINABILITY DISCLOSURE. Akurasi: Journal of Accounting and Finance Studies, 5(2), 167-179. https://doi.org/10.29303/akurasi.v5i2.243
Kiron, D., Unruh, G., Reeves, M., Kruschwitz, N., Rubel, H., & ZumFelde, A. M. (2017). Corporate sustainability at a crossroads. MIT Sloan Management Review, 58(4). Retrieved from https://sloanreview.mit.edu/projects/corporate-sustainability-at-a-crossroads
Lin, Z. J., Xiao, J. Z., & Tang, Q. (2008). The roles, responsibilities and characteristics of audit committee in China. Accounting, Auditing & Accountability Journal, 21(5), 721-751. https://doi.org/10.1108/09513570810872987
Mahmud, S., Biswas, T., & Islam, N. (2017). Sustainability Reporting Practices and Implications of Banking Sector of Bangladesh according to Global Reporting Initiative (GRI) Reporting Framework: An Emprical Evaluation. International Journal of Business and Management Invention, 6(3), 1–14.
Melville, R. (2003). The contribution internal auditors make to strategic management. International Journal of Auditing, 7(3), 209-222. https://doi.org/10.1046/j.1099-1123.2003.00071.x
Mohamed, S., Junaid, M., Ho, P. L., & Krishnan, A. (2014). The influence of board characteristics on Sustainability reporting, Empirical evidence from Sri Lankan firms. Asian Review of Accounting, 22(2), 78-97. https://doi.org/10.1108/ARA-09-2013-0060
Mohamed, Z., Mat Zain, M., Subramaniam, N., & Wan Yusoff, W. F. (2012). Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees. International Journal of Auditing, 16(3), 268-285. https://doi.org/10.1111/j.1099-1123.2012.00450.x
Moravcikova, K., Stefanikova, Ľ., & Rypakova, M. (2015). CSR reporting as an important tool of CSR communication. Procedia Economics and Finance, 26, 332-338. https://doi.org/10.1016/S2212-5671(15)00861-8
Ong, T., & Djajadikerta, H. G. (2020). Corporate governance and sustainability reporting in the Australian resources industry: An empirical analysis. Social Responsibility Journal, 16(1), 1-14. https://doi.org/10.1108/SRJ-06-2018-0135
Pérez‐López, D., Moreno‐Romero, A., & Barkemeyer, R. (2015). Exploring the relationship between Sustainability reporting and sustainability management practices. Business Strategy and the Environment, 24(8), 720-734. https://doi.org/10.1002/bse.1841
Pizzi, F., Imperiale, S., & Lippolis, S. (2023). Sustainability reporting and ESG performance in the utilities sector. Utilities Policy, 80, 101468.
Paolone, F., Pozzoli, M., Cucari, N., & Bianco, R. (2023). Longer board tenure and audit committee tenure. How do they impact environmental performance? A European study. Corporate Social Responsibility and Environmental Management, 30(1), 358-368. https://doi.org/10.1002/csr.2359
Rezaee, Z., Olibe, K. O., & Minmier, G. (2003). Improving corporate governance: the role of audit committee disclosures. Managerial Auditing Journal, 18(16/17), 530-537. https://doi.org/10.1108/02686900310482669
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28. https://doi.org/10.1016/j.intaccaudtax.2014.11.001
Sarens, G., De Beelde, I., & Everaert, P. (2009, 2009/06/01/). Internal audit: A comfort provider to the audit committee. The British Accounting Review, 41(2), 90-106. https://doi.org/https://doi.org/10.1016/j.bar.2009.02.002
Sarstedt, M., Ringle, C. M., Smith, D., Reams, R., & Hair Jr, J. F. (2014). Partial least squares structural equation modeling (PLS-SEM): A useful tool for family business researchers. Journal of Family Business Strategy, 5(1), 105-115. https://doi.org/10.1016/j.jfbs.2014.01.002
Soh Dominic, S. B. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30(1), 80-111. https://doi.org/10.1108/MAJ-08-2014-1075
Tumwebaze, Z., Bananuka, J., Kaawaase, T. K., Bonareri, C. T., & Mutesasira, F. (2022). audit committee effectiveness, internal audit function and SR practices. Asian Journal of Accounting Research, 7(2), 163-181. https://doi.org/10.1108/AJAR-03-2021-0036
Whittingham, K. L., Earle, A. G., Leyva-de la Hiz, D. I., & Argiolas, A. (2023). The impact of the United Nations SUSTAINABLE DEVELOPMENT GOALS on corporate sustainability reporting. BRQ Business Research Quarterly, 26(1), 45-61. https://doi.org/10.1108/MAJ-12-2015-1293
Ahmed, T., Alam, S., & Hasan, M. (2018). Sustainability Reporting Practices by Non-Bank Financial Institutions of Bangladesh. The Cost and Management, 46(02), 31–36.
Alazzabi, W. Y. E., Mustafa, H., & Karage, A. I. (2023). Risk management, top management support, internal audit activities and fraud mitigation. Journal of Financial Crime, 30(2), 569-582. https://doi.org/10.1108/JFC-11-2019-0147
Amidjaya, P. G., & Widagdo, A. K. (2020). Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter? Journal of Applied Accounting Research, 21(2), 231-247. https://doi.org/10.1108/JAAR-09-2018-0149
Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward Sustainability reporting quality. Business Strategy and the Environment, 23(4), 217-235. https://doi.org/10.1002/bse.1767
Akhter, S., & Dey, P. K. (2017). Sustainability Reporting Practices: Evidence from Bangladesh. International Journal of Accounting and Financial Reporting, 7(2), 61-78. https://doi.org/10.5296/ijafr.v7i2.11659
Arvidsson, S. (2019). An exposé of the challenging practice development of Sustainability reporting: From the first wave to the EU Directive (2014/95/EU). Challenges in managing sustainable business: Reporting, taxation, ethics and governance, 3-24. https://doi.org/10.1007/978-3-319-93266-8_1
Bananuka, J. (2018). Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations. Journal of Financial Reporting and Accounting, 16(1), 138-157. https://doi.org/10.1108/JFRA-07-2016-0062
Bae, S. M., Masud, M. A. K., & Kim, J. D. (2018). Across-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability, 10(8), 1–16. https://doi.org/10.3390/su10082611
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee Oversight Process. Contemporary Accounting Research, 26(1), 65-122. https://doi.org/10.1506/car.26.1.3
Bryman, A. (2017). Quantitative and qualitative research: further reflections on their integration. In Mixing methods: Qualitative and quantitative research (pp. 57-78). Routledge.
Buallay, A. (2020). Sustainability reporting and firm’s performance: Comparative study between manufacturing and banking sectors. International Journal of Productivity and Performance Management, 69(3), 431-445. https://doi.org/10.1108/IJPPM-10-2018-0371
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and Sustainability reporting. Accounting, Organizations and Society, 40, 78-94. https://doi.org/10.1016/j.aos.2014.12.003
Coetzee, P. (2016). Contribution of internal auditing to risk management: Perceptions of public sector senior management. International Journal of Public Sector Management, 29(4), 348-364. https://doi.org/10.1108/IJPSM-12-2015-0215
Coetzee, P., & Lubbe, D. (2014). Improving the efficiency and effectiveness of risk‐based internal audit engagements. International Journal of Auditing, 18(2), 115-125. https://doi.org/10.1111/ijau.12016
Correa-Garcia, J. A., Garcia-Benau, M. A., & Garcia-Meca, E. (2020). Corporate governance and its implications for Sustainability reporting quality in Latin American business groups. Journal of cleaner production, 260, 121142. https://doi.org/10.1016/j.jclepro.2020.121142
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of Sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154-189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Engelbrecht, L., Yasseen, Y., & Omarjee, I. (2018). The role of the internal audit function in integrated reporting: a developing economy perspective. Meditari Accountancy Research, 26(4), 657-674. https://doi.org/10.1108/MEDAR-10-2017-0226
Erkens, M., Paugam, L., & Stolowy, H. (2015). Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité Contrôle Audit, 21(3), 15-92. https://doi.org/10.3917/cca.213.0015
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50. https://doi.org/10.2307/3151312
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152. https://doi.org/10.2753/MTP1069-6679190202
Hair Jr, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109, 101110. https://doi.org/10.1016/j.jbusres.2019.11.069
Hassan, A., Elamer, A. A., Fletcher, M., & Sobhan, N. (2020). Voluntary assurance of sustainability reporting: evidence from an emerging economy. Accounting Research Journal, 33(2), 391–410. https://doi.org/10.1108/ARJ-10-2018-0169
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135. https://doi.org/10.1007/s11747-014-0403-8
Haque, T., & Khanam, S. (2022), Sustainability Reporting Practices: Evidence from Listed Non-financial Companies in Bangladesh. ICAB Journal. Retrieved from https://www.icab.org.bd/publication/news/5/497/Sustainability-Reporting-Practices:-Evidence-from-Listed-Non-financial-Companies-in-Bangladesh
Islam, M. N., & Chowdhury, M. A. F. (2016). Corporate SR in the banking sector of Bangladesh: an appraisal of the G4 of the Global Reporting Initiative. International Journal of Green Economics, 10(3-4), 252-278. https://doi.org/10.1504/IJGE.2016.081903
Jørgensen, S., Pedersen, L. J. T., Jørgensen, S., & Pedersen, L. J. T. (2018). Why Sustainable Business Model Innovation? RESTART Sustainable Business Model Innovation, 3-11. https://doi.org/10.1007/978-3-319-91971-3_1
Karaman, A. S., Kilic, M., & Uyar, A. (2020). Green logistics performance and Sustainability reporting practices of the logistics sector: The moderating effect of corporate governance. Journal of cleaner production, 258, 120718. https://doi.org/10.1016/j.jclepro.2020.120718
Khan, G. F., Sarstedt, M., Shiau, W. L., Hair, J. F., Ringle, C. M., & Fritze, M. P. (2019). Methodological research on partial least squares structural equation modeling (PLS-SEM). Internet Research, 29(3), 407-429. https://doi.org/10.1108/IntR-12-2017-0509
Khoiriyah, M., Zarefar, A., Afifah, U., & Oktari, V. (2022). THE ROLE OF ACIN CORPORATE SUSTAINABILITY DISCLOSURE. Akurasi: Journal of Accounting and Finance Studies, 5(2), 167-179. https://doi.org/10.29303/akurasi.v5i2.243
Kiron, D., Unruh, G., Reeves, M., Kruschwitz, N., Rubel, H., & ZumFelde, A. M. (2017). Corporate sustainability at a crossroads. MIT Sloan Management Review, 58(4). Retrieved from https://sloanreview.mit.edu/projects/corporate-sustainability-at-a-crossroads
Lin, Z. J., Xiao, J. Z., & Tang, Q. (2008). The roles, responsibilities and characteristics of audit committee in China. Accounting, Auditing & Accountability Journal, 21(5), 721-751. https://doi.org/10.1108/09513570810872987
Mahmud, S., Biswas, T., & Islam, N. (2017). Sustainability Reporting Practices and Implications of Banking Sector of Bangladesh according to Global Reporting Initiative (GRI) Reporting Framework: An Emprical Evaluation. International Journal of Business and Management Invention, 6(3), 1–14.
Melville, R. (2003). The contribution internal auditors make to strategic management. International Journal of Auditing, 7(3), 209-222. https://doi.org/10.1046/j.1099-1123.2003.00071.x
Mohamed, S., Junaid, M., Ho, P. L., & Krishnan, A. (2014). The influence of board characteristics on Sustainability reporting, Empirical evidence from Sri Lankan firms. Asian Review of Accounting, 22(2), 78-97. https://doi.org/10.1108/ARA-09-2013-0060
Mohamed, Z., Mat Zain, M., Subramaniam, N., & Wan Yusoff, W. F. (2012). Internal Audit Attributes and External Audit's Reliance on Internal Audit: Implications for Audit Fees. International Journal of Auditing, 16(3), 268-285. https://doi.org/10.1111/j.1099-1123.2012.00450.x
Moravcikova, K., Stefanikova, Ľ., & Rypakova, M. (2015). CSR reporting as an important tool of CSR communication. Procedia Economics and Finance, 26, 332-338. https://doi.org/10.1016/S2212-5671(15)00861-8
Ong, T., & Djajadikerta, H. G. (2020). Corporate governance and sustainability reporting in the Australian resources industry: An empirical analysis. Social Responsibility Journal, 16(1), 1-14. https://doi.org/10.1108/SRJ-06-2018-0135
Pérez‐López, D., Moreno‐Romero, A., & Barkemeyer, R. (2015). Exploring the relationship between Sustainability reporting and sustainability management practices. Business Strategy and the Environment, 24(8), 720-734. https://doi.org/10.1002/bse.1841
Pizzi, F., Imperiale, S., & Lippolis, S. (2023). Sustainability reporting and ESG performance in the utilities sector. Utilities Policy, 80, 101468.
Paolone, F., Pozzoli, M., Cucari, N., & Bianco, R. (2023). Longer board tenure and audit committee tenure. How do they impact environmental performance? A European study. Corporate Social Responsibility and Environmental Management, 30(1), 358-368. https://doi.org/10.1002/csr.2359
Rezaee, Z., Olibe, K. O., & Minmier, G. (2003). Improving corporate governance: the role of audit committee disclosures. Managerial Auditing Journal, 18(16/17), 530-537. https://doi.org/10.1108/02686900310482669
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28. https://doi.org/10.1016/j.intaccaudtax.2014.11.001
Sarens, G., De Beelde, I., & Everaert, P. (2009, 2009/06/01/). Internal audit: A comfort provider to the audit committee. The British Accounting Review, 41(2), 90-106. https://doi.org/https://doi.org/10.1016/j.bar.2009.02.002
Sarstedt, M., Ringle, C. M., Smith, D., Reams, R., & Hair Jr, J. F. (2014). Partial least squares structural equation modeling (PLS-SEM): A useful tool for family business researchers. Journal of Family Business Strategy, 5(1), 105-115. https://doi.org/10.1016/j.jfbs.2014.01.002
Soh Dominic, S. B. (2015). Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30(1), 80-111. https://doi.org/10.1108/MAJ-08-2014-1075
Tumwebaze, Z., Bananuka, J., Kaawaase, T. K., Bonareri, C. T., & Mutesasira, F. (2022). audit committee effectiveness, internal audit function and SR practices. Asian Journal of Accounting Research, 7(2), 163-181. https://doi.org/10.1108/AJAR-03-2021-0036
Whittingham, K. L., Earle, A. G., Leyva-de la Hiz, D. I., & Argiolas, A. (2023). The impact of the United Nations SUSTAINABLE DEVELOPMENT GOALS on corporate sustainability reporting. BRQ Business Research Quarterly, 26(1), 45-61. https://doi.org/10.1108/MAJ-12-2015-1293
Published
2023-02-28
How to Cite
Khan, M. G. S. H. (2023). ROLE OF INTERNAL AUDITORS AND SUSTAINABILITY REPORTING: MEDIATING EFFECTS OF AUDIT COMMITTEE PERFORMANCE. International Journal of Accounting & Finance Review, 14(1), 67-76. https://doi.org/10.46281/ijafr.v14i1.2039
Section
Regular Research Article/ Short Communication Article
Copyright (c) 2023 Md Gulam Sharoar Hossain Khan
This work is licensed under a Creative Commons Attribution 4.0 International License.
